THE HISTORICAL FACTORS DEFINING APPROACHES TO ESTIMATION OF COST OF THE HUMAN INTELLECTUAL CAPITAL IN RUSSIA

In article the historical factors defining approaches to estimation of cost of the human intellectual capital are studied. The countries which actively develop methods of estimation of cost of the intellectual capital are the basis for selection of historical factors. The assessment methods used in the USA, Sweden and Spain are respectively considered. Methods and concepts which are more often used in questions of an assessment of the intellectual capital in Russia are investigated. The approach to an assessment of the intellectual capital based on historical factors of development of practice of application of the international standards of management in Russia is offered. The offered approaches are compared with a paradigm of the theory of penetration of standards of management.

intellectual capital, human intellectual capital, cost of the intellectual capital, cost of the human intellectual capital, historical principle, paradigm, theory of penetration, standards of management, concept, individual, organization, economic structure.

Smetanina T. V., Zhikina O. V. The historical factors defining approaches to estimation of cost of the human intellectual capital in Russia // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. № 2 (35). P. 96–101.